Please answer C (last image). I have included all pertinent details and the other responses.

Lexi Belcher picked up the monthly report that Irvin Santamaria left on her desk. She smiled as her eyes went straight to the bottom line of the report and saw the favorable variance for operating income, confirming her decision to push the workers to get those last 300 cases off the production line before the end of the month But as she glanced over the rest of numbers, Lexi couldn't help but wonder if there were errors in some of the line items. She was puzzled at how most of the operating expenses could be higher than the budget since she had worked hard to manage the production line to improve efficiency and reduce costs. Yet the report, shown below, showed a different story. Actual Budget Variance Cases produced and sold 10,300 10,000 300 Favorable Sales revenue $2,081,000 $1,945,000 $136,000 Favorable Less variable expenses Direct material 592,950 575,900 17,050 Unfavorable Direct labor 288,900 274,500 14,400 Unfavorable Variable manufacturing overhead 213,000 212,200 800 Unfavorable Variable selling expenses 112,400 109,800 2,600 Unfavorable Variable administrative expenses 42,950 41,900 1,050 Unfavorable Total variable expense 1,250,200 1,214,300 35,900 Unfavorable Contribution margin 830,800 730,700 100,100 Favorable Less fixed expenses Fixed manufacturing overhead 119,000 122,400 3,400 Favorable Fixed selling expenses 85,450 84,800 650 Unfavorable Fixed administrative expenses 141,000 139,500 1,500 Unfavorable Total fixed expense 345,450 346,700 (1,250) Favorable Operating income $485,350 $384,000 $101,350 Favorable Lexi picked up the phone and called Irvin. "Irvin, I don't get it. We beat the budgeted operating income for the month, but look at all the unfavorable variances on the operating costs. Can you help me understand what's going on?" "Let me look into it and I'll get back to you," Irvin replied. Irvin gathered the following additional information about the month's performance. Direct materials purchased: 54,400 pounds at a total of $633,760 Direct materials used: 51,300 pounds Direct labor hours worked: 27,280 at a total cost of $309,706 Machine hours used: 52,000 Irvin also found the standard cost card for a case of product. Standard Price Standard Quantity Standard Cost Direct materials $11.65 per pound 5.00 pounds $58.25 Direct labor $11.45 per DLH 2.60 DLH 29.77 Variable overhead $4.15 per MH 5 MH 20.75 Fixed overhead $2.60 per MH 5 MH 13.00 Total standard cost per case $121.77(a-g) V Your answer is correct. (a-b) Calculate the direct material price variance and direct material quantity variance for the month. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct material price variance $ Not Applicable Direct material quantity variance $ 2330 Favorable C (c-d) Calculate the direct labor rate variance and direct labor efficiency variance for the month. (Round answers to O decimal places, e.g. 1,525. If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct labor rate variance 2650 Favorable to Direct labor efficiency variance 5725 Unfavorable (e-f) Calculate the variable overhead spending variance and variable overhead efficiency variance for the month. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Variable overhead spending variance $ 2800 Favorable Variable overhead efficiency variance $ 2075 Unfavorable (g) Calculate the fixed overhead spending variance for the month. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Fixed overhead spending variance $ 3400 Favorable(h) Prepare a performance report that will assist Lexi in evaluating her efforts to control production costs. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Price/Rate/Spending Variance Quantity/Efficiency Variance Direct materials $ $ C Direct labor Variable overhead C C Fixed overhead C Total to C $ C